Câu 249: IIA-CIA-PART1: Certified Internal Auditor - Part 1 The Internal Audit Activitys Role in Governance Risk and Control

An external assessment of an organization’s internal audit activity was last completed four years ago. Which of the following options would be acceptable this year if the internal audit activity is to fulfill the requirements of the Standards?

1. A. The internal audit activity conducts a self-assessment that is validated by a qualified and experienced internal auditor and then schedules a qualified, independent external assessor. — đáp án hiện tại
2. B. The board nominates an independent individual from senior management in the organization to conduct an assessment of the internal audit activity.
3. C. An external auditor conducts an audit of the organization, which includes information about the internal audit activity.
4. D. The chief audit executive schedules a self-assessment and the board approves the results.